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2013 (5) TMI 725 - CESTAT NEW DELHIFranchise service or not - Appointment of agents - collection of fee form the agent of Rs. 15000/- each - The appellants main stand is that such agents are not franchise inasmuch as there is no franchise agreement between them and the agents. - held that:- said agents are being paid by the appellants for the services done by them in respect of each transaction. The franchise agreement is allowing another person to use the brand name or trade name etc. for his own business. In the present case, agents so appointed by the appellant are not doing their own independent business in there own name but are raising invoices in the name of the appellants and are actually working for the appellant and are being paid by the appellant for such working done by the agents. As such, at this prima facie stage, we are of the view that such collection of sign of fee of Rs.15,000/- services so as to tax the same. - major part of the demand is barred by limitation. - full stay granted.
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